Titel: Den lagstadgade hållbarhetsrapporten: Granskningsprocessen och dess krav ur ett revisionsperspektivBakgrund & Problem: Med införandet av krav på hållbarhetsrapportering enligt ÅRL ämnade regeringen att göra företagens hållbarhetsinformation mer öppen och jämförbar. Lagen i sig kan uppfattas som allmängiltig och lämnar tolkningen till användarna vilket gör att granskningskraven på den lagstadgade hållbarhetsrapporten kan uppfattas som lågt ställda.Syfte: Syftet med arbetet är att skapa förståelse för den lagstadgade hållbarhetsrapporten och dess granskningsprocess ur ett revisionsperspektiv.Teoretiskt ramverk: Teorikapitlet innehåller en genomgång av vårt teoretiska ramverk. Här presenteras den lagstadgade hållbarhetsrapporten och standards. Teorier kring revisionens funktion, granskningsprocessen, standardisering och institutionella teorin tas även upp.Metod: I denna uppsats används en kvalitativ metod. Datainsamlingen utgörs av information hämtad från fyra stycken semistrukturerade intervjuer och utgör empirin i uppsatsen. Empirin analyseras tematiskt där den även ställs mot det teoretiska ramverket.Empiri: I uppsatsens empirikapitel presenteras resultatet från intervjuerna som genomfördes, alltså våra respondenters svar, tankar och åsikter. Resultatet visar att respondenterna till stor del har liknande åsikter gällande den lagstadgade hållbarhetsrapporten, men att det även uppkommer vissa meningsskiljaktigheter.Slutsats: I uppsatsen framgår det att det inte sker en granskning av den lagstadgade hållbarhetsrapporten utan en kontroll vilket gör att revisionen fyller en förbättrande funktion, men inte en försäkrande funktion. Arbetets resultat visar att jämförbarheten inte har ökat till följd av lagkravet. För att det ska ske krävs det att tydligare riktlinjer etableras vilket även gör att de låga granskningskraven som gäller idag är på en bra nivå, även om den nuvarande granskningen kan uppfattas som otillräcklig. / Title: The statutory sustainability report: The examination process and its requirements from an auditing perspective.Background & Problem: With the implementation of demands on sustainability reporting, according to Swedish law, the government intended to make the companies’ sustainability information more open and comparable. The law itself can be perceived as generic, and it leaves the interpretation to the users, which means that the examination requirements of the statutory sustainability report can be perceived as low.Purpose: The purpose of this essay is to establish an understanding for the statutory sustainability report and the examination process from an auditing perspective.Theoretical framework: The theory chapter, contains a review of our theoretical framework. The statutory sustainability report and standards are presented. Theories about the function of auditing, the examination process, standardization and institutional theory are also described.Methodology: This essay uses a qualitative method. The data collection consists of information gathered from four semi-structured interviews and constitute the empirical evidence in this essay. The empirical evidence is thematically analyzed and is evaluated against the theoretical framework.Empirical foundation: In the empirical chapter of this essay, the result from our interviews is presented, thus the respondents answers, thoughts and opinions. The result of the essay shows that the respondents for the most part have similar opinions, about the statutory sustainability report, but there are some differences.Conclusion: The essay shows there is no examination of the statutory sustainability report, but rather a control, this means that it has more of an improvement function and not an assurance function. That the comparability has had an increase, because of the legal requirements, can’t be shown in this essay. If that is going to happen, clearer guidelines need to be implemented, this also makes the examination requirements to be on a good level, even if the requirements could be perceived as insufficient.

South Africa shifted from the residual approach to adopt a developmental approach to social service delivery through adopting the White Paper for Social Welfare (RSA, Ministry for Social Welfare and Population Development, 1997). This mandated the shift from social welfare services to developmental welfare services. Included in these services is the foster care service; this is a child protection service which addresses section 28 (1b) of the South African constitutional endorsement, which states that “children have the right to family, parental or alternative care” (Constitution of the Republic of South Africa, 1996). In April 2010, the Children’s Act 38 of 2005 was initiated and implemented as legislative policy on the matter, with guidelines concerning the delivery of foster care services within the developmental approach. The goal of the study was to identify and describe barriers in the implementation of the foster care services within a developmental approach in Nkangala District, Mpumalanga. The research followed a qualitative approach whereby data was collected through focus group discussions. The participants were 13 social workers from seven child protection organisations in Nkangala District, Mpumalanga. From the key findings it was gathered that the majority of foster care social workers have no conceptual or contextual understanding of the delivery of foster care services within the developmental approach. The researcher recommends the formation of training manuals for Nkangala District foster care social workers, which clearly define developmental foster care services and the role of social workers. The researcher also recommends that social workers in Nkangala District take up the responsibility of being up to date with new developments that arise in social service delivery. The researcher further recommends that the Department of Social Development should consider reviewing the amount of money allocated to Non-profit Organisations for developmental statutory services, so as to ensure effective service delivery. / Dissertation (MA)--University of Pretoria, 2014. / lk2014 / Social Work and Criminology / MA / Unrestricted

The aim of the thesis is to analyse the relationship between the level of unemployment of selected groups of vulnerable persons on the labor market and the level of the statutory minimum wage. The theoretical part deals with the basic models of impact of the minimum wage on unemployment and presents several studies with similar objectives. In the analytical part, the use of graphical and correlation analysis examines the influence of the statutory minimum wage on the level of unemployment of vulnerable persons. The research was conducted for the period 1998-2016. Based on the results, the hypothesis is verified as "there exists a certain relationship between the level of unemployment and the statutory minimum wage". This hypothesis is confirmed for three of the six groups of vulnerable persons (people with disabilities, people below the age of 19, and people above the age of 50).

In my diploma thesis I deal with an effective tax rate on corporate income. The effective tax rate is an indicator that measures real tax burden, which is due to tax legislation different from tax burden corresponding with statutory tax rate. The aim of my thesis is to analyze the effective tax rate of corporations in Czech Republic and Germany in years 2005 and 2013. In first and second chapter I deal with tax systems in both countries. Following chapter is dedicated to determination methods of effective tax rates. In forth chapter are, based on data from Amadeus database, calculated the effective tax rates of corporations in Czech Republic and Germany. In fifth chapter I focus on causes of differences between effective and statutory tax rate and with reference to the lax I analyze the difference between effective tax rates in years 2005 and 2013.

The changeover of the South African government in 1994, brought along a need for transformation on all levels of society, including social welfare. As part of this transformation the South African government adopted the developmental approach to social welfare. Within this policy framework the government expects all social welfare services to be developmental. Existing services, including statutory social work services, should thus be reoriented to make them developmentally focused (White Paper for Social Welfare, 1997:7). The researcher has, however, identified a lack of clear guidelines for the transformation process of social welfare services and particularly of statutory social work. The goal of this study was therefore to investigate how statutory social work services can be rendered in a developmental manner, that is, in an empowering and upbuilding manner, and to formulate guidelines for social work practice in this regard. For this study, the researcher utilised the qualitative approach. The respondents included were seven social workers and six clients in the study as respondents, representing five welfare organisations in Tshwane. The key findings indicated that the developmental approach to statutory social work entails an emphasis on family preservation, which implies prevention and early intervention as well as reunification strategies. The findings also indicate that, although social workers are aware of what the developmental approach entails, this emphasis currently does not exist in practice due to various reasons, including the fact that social workers are overburdened and under-resourced. The recommendations of this study are captured in guidelines for developmental statutory social work and guidelines for creating an enabling environment for statutory social work services. The guidelines for developmental statutory social work include various strategies for prevention and early intervention, while the guidelines for creating an enabling environment especially emphasise creating working partnerships with the government and other professionals and organisations. / Dissertation (MSD)--University of Pretoria, 2005. / Social Work and Criminology / unrestricted

The thesis analyses the healthcare system in Germeny after the 1990s. The aim is to analyse the changes in the positions of insured persons within the system, as well as both internal and external factors which resulted in these changes. The role of insured persons is different than in the 1990s. Reforms and their impacts with regard to key players, especially patients are described in each chapter. The analysis is devided into four chapters, which are dedicated to the systém of insurance as such, the health care providers and the role of informations for the insured persons, subsequently. At the end, the influence of reunification is analysed. The thesis formulates conditions on which more responsibility and more decision-making opportunities are given to insured persons or taken away from them. Moreover, the role of external factors is described (e. g. the pharmaceutical industry, the development of media or macroeconomic development). Information sources used for the analysis derive from sickness funds, sickness fund unions, expert recommendations, legislation or programmes of political parties. The thesis concludes that the role of sickness funds has been strengthened, but the utilization is not as rational as it seems and is inhibited by some other factors. In a broader context, the conclusions...

Magister Artium (Child and Family Studies) - MA(CFS) / The 2009 Save the Children, United Kingdom report indicated that eight million children worldwide find themselves in alternative placement. In terms of the statutory process, alternative placement of a child is when a child is placed in foster care or in a child and youth care center. The removal of children from the care of their parents is a statutory process that is driven by issues that put the child’s safety and development at risk. Although children are removed due to a risk factor, Chapter 2 section 28 (1)(b) of the South African Constitution, known as the Bill of Rights, states that children have the right to family or parental care, or appropriate alternative care when removed from the family environment. The risks that children are exposed to often take place in the family context. This creates enormous conflict for the social workers that are responsible for their removal. Due to this conflict, parents become less involved in the process and mistrust develops on the side of the parents as well as social workers. Research indicates that the removal process is an adversarial process, which is linked to the fact that the social workers’ concern is for the safety of the child. This often leads to mistrust. This mistrust, in turn, affects the manner in which the social workers interact with the parents through the removal process of their children. This study focused on the perceptions, challenges and experiences of twelve parents residing in the Delft and Goodwood area whose children were removed from their care through a statutory process. The study found that in addition to encountering a number of challenges, the parents experienced the removal process negatively, they did not fully participate in the removal process, and the removal process did not fully meet their expectations. Based on the research findings, a number of recommendations were made to professionals in the field to improve the overall removal process and thereby address the parents’ experiences, expectations and challenges.

AN ABSTRACT OF THE DISSERTATION OF Stephanie Jerstad, for the Doctor of Philosophy degree in Criminology and Criminal Justice, presented on January 11, 2022, at Southern Illinois University Carbondale.TITLE: CARE FOR THE AGING: LONG-TERM CARE FACILITIES WILLINGNESS TO ACCEPT PERSONS CONVICTED OF SEXUAL OFFENDING MAJOR PROFESSOR: Dr. Breanne Pleggenkuhle The present study is a multi-pronged approach to examine the willingness of long-term care facilities (LTCF) to accept persons on the sex offender registry or with a sexual offense conviction. First, this dissertation utilizes a statutory analysis to examine all 50 states policies for admitting and managing such individuals in long-term care. Second, the study aims to explain why some states may enact a LTC/SO policy by examining state characteristics, policy and political affiliation. Third, the study sets out to better understand if facility-level characteristics matter to the acceptance of persons on the sex offender registry. And will discuss findings from semi-structured interviews of LTCF administrators of their decision-making processes, and their attitudes towards company policy. The findings of all three levels of analyses are presented and future research is discussed. Keywords: Sex offender, long-term care facility, SORN and residency restriction laws, statutory review, collateral consequences of sex offender policy

Little attention is paid to the civil remedies available when infringement of a trade mark or the right to goodwill occurs. Yet, for the owners of ~uch rights, these remedies are of much greater importance than theoretical considerations regarding the nature of the rights or what constitutes their infringement. This thesis analyses the civil remedies for trade mark infringement granted by the South African Trade Marks Act 194 of 1993. In the South African context, any consideration of civil remedies is rendered problematic by the attempted graft of English remedies onto a legal system with a different common-law background. It is, therefore, essential first to trace the English origin and application of these remedies, and then to determine whether each remedy is acceptable in terms of the South African common law. This is necessary, as our courts have previously rejected or adapted English remedies which were unknown to our common law but which Parliament introduced in legislation. The remedies of interdict (or injunction) in final and interlocutory form, compensatory damages, reasonable royalties, and delivery up are analysed from a substantive law and a procedural perspective. The procedural innovation of an inquiry as to damages is also considered. In respect of each remedy, (1) the English roots and development of the remedy are traced; (2) differences of approach in two other Commonwealth jurisdictions, Australia and Canada, are highlighted; (3) the development of the South African equivalent is detailed; and (4) suggestions for the future implementation of the remedy in South Africa are made. In the penultimate chapter, our common law and legislation (including the Constitution of the Republic of South Africa 108 of 1996 ) are measured against the requirements of the Agreement on Trade-related Aspects of Intellectual Property Rights (TRIPS). Recommendations for the effective utilization of each remedy in South Africa are then made. They include suggestions for legislative amendment in respect of delivery up and an inquiry as to damages, and the introduction of statutory damages as an further civil remedy. / Mercentile Law / LL. D. (Laws)

Titel: Relationen mellan Revisor och Kund- en Idealbild: En empirisk kundperspektivstudie med fokus på ideal kontra lagstadgade ramar Nivå: C-uppsats i ämnet företagsekonomi Författare: Maria Mejstedt och Marthina Tedesund Handledare: Jan Svanberg Datum: 2016 – januari Bakgrund och Syfte: Tidigare forskning utifrån ett revisorperspektiv tyder på att relationen mellan revisorn och kunden är central vid hot mot oberoendet och revisionskvaliteten. Däremot efterlyses mer forskning från ytterligare perspektiv. Syftet med denna studie är därmed att studera relationen från ett kundperspektiv och kontrastera dennes idealbild av sin revisor ur ett flerdimensionellt perspektiv mot de lagstadgade kraven på objektivitet i revision. Metod: Studien antar ett hermeneutiskt och konstruktivistiskt perspektiv. Forskningsansatsen är abduktiv med tillämpning av en kvalitativ undersökningsmetod och semistrukturerade intervjuer som datainsamling. Den teoretiska referensramen bygger på tidigare forskning, vidare sker tematisk analys där teman söks i intervjusvaren som fördelas i grupper. Svaren tolkas med förankring i tidigare forskning samt genom bearbetning av oss som författare där vi reflekterar/diskuterar över det framkomna resultatet. Resultat & slutsats: Studien tyder på att kundens idealbild av relationen till sin revisor är kopplad till revisorns insatthet och förståelse i kundens verksamhet, dock endast till den grad revisionskvaliteten inte äventyras. Vid anlitandet av större revisionsbolag tycks förhållandet vara transaktionellt fokuserat, vid mindre kan en närmare personlig och social kontakt skönjas. Dock framkommer en överensstämmande bild av hur idealbilden gällande revisor-kundrelationen framställs; en närmare relation anses vara önskvärd. Förslag till fortsatt forskning: Till vidare forskning finns ett behov av att undersöka hur studiens framtagna idealbild skiljer sig mellan olika kundbranscher samt vilken påverkan kundens idealbild av relationen har på revisorns beteende. Vidare är konkurrenssituationen på revisorsmarknaden intressant att koppla till kundens idealbild och revisorns villighet att anpassa sig för att inte förlora kunder i en konkurrenskraftig marknad. Studiens bidrag: Denna studie bidrar med ett nytt perspektiv på revisor-kundrelationen, vilket är av intresse för såväl revisorer som intressenter och redovisnings-/revisionslitteratur. Revisorer gynnas av en djupare förståelse kring relationen för möjligheten att förstå och tillmötesgå kundens idealbild. Detta bidrar till ökad revisionskvalitet vilket även tredje part främjas av. / Title: The Ideal Relationship between the Auditor and the Client: An empirical client perspective study focusing on ideals versus legislation Level: Final assignment for Bachelor Degree in Business Administration Authors: Maria Mejstedt and Marthina Tedesund Supervisor: Jan Svanberg Date: 2016 – January Aim: Previous research from an auditor perspective indicates that the relationship between the auditor and the client is a central factor in concerns regarding objectivity threats and the quality of audit. This research field will greatly benefit from new perspectives. This study therefore aims to investigate this relationship from the client’s perspective in a multidimensional manner, as well as put the client’s ideal relationship in contrast to the auditor’s legislative requirements regarding objectivity. Method: This study adopts a hermeneutic and constructivist perspective alongside an abductive research approach. A qualitative research method is used including semi-structured interviews for the empirical segment of the study. The theoretical part of the study is connected to, and based on, earlier research. When analyzing the results, a thematic analysis approach is applied. The results are then discussed and interpreted by us as authors where we put them in relation to earlier research and theories to generate new conclusions. Result & Conclusions: The results of this study indicate that the client’s ideal image of the relationship is closely connected to the auditor’s insertion in and understanding of the client’s business. However, this only applies as long as the audit quality is not compromised. Differences based in the size of the audit firms has also appeared; clients with large auditing firms seem to have a transactional approach whereas clients with smaller auditing firms seem to have a more relational approach. However, a consistency appears regarding the ideal relationship; that it would be closer and have a more relational focus. Suggestions for future research: For future research, there is a need to examine how the ideal image concluded from this study differs between client sectors, as well as the impact the client's ideal image would have on the auditor behaviors. Furthermore, future research could also cover the effect of the auditor’s competitive situation and the willingness to adapt towards the client’s ideal image in order to keep their clients in an increasingly competitive market.   Contribution of the thesis: This study provides with a new perspective of the auditor-client relationship, which should be of interest for as well practitioners and standardization authorities as stakeholders and accounting/audit literature. A more extensive understanding concerning the relationship in contrast to the legislation should be considered beneficial in legislation updating as well as for all parties affected by the threats to impartialness by the auditor.